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GA 26/01
Issued
13 Oct 2026

Legislation modification powers

This article explains the powers under ss 6C to 6G of the Tax Administration Act 1994 that enable Inland Revenue Acts to be modified in limited circumstances to help taxpayers meet their obligations.

 

Note: This guidance was first published as separate page on the IR Tax Technical website. It was updated and converted to a General Article on 13 October 2026.